Universal Control Corp. is a leading supplier for process control systems and equipment used in a wide variety of production and distribution applications. You have taken a sales representative job with Universal, and having just completed training, you have been given a territory of your own. Your district manager has provided you with a list of accounts $($shown below$)$ as well as several boxes of notes and files that had been assembled and used by your predecessor. These are the accounts currently buying your products. You are expected to build these accounts and add new accounts to the list as you increase your territory's sales performance. You have summarized the account information into the summary set of account profiles, which follows.

$\backslash$table$[[$Account Name,$\backslash$table$[[$Account$],[$Opportunity$]],\backslash$table$[[$Competitive$],[$Position$]],\backslash$table$[[$Annual Number$],[$of Sales Calls Last$],[$Year$]]],[$Mueller Distribution,High,Low,$30],[$Tri$-$State Specialties,Low,High,$20],[$Birkey Paper Co$.,$Low,High,$26],[$Normal Supply,Low,Low,$12],[\backslash$table$[[$Darnell Aggregate$],[$Products$]],$Low,High,$21],[$Reinhart Chemicals,High,High,$26],[\backslash$table$[[$ACCO$],[$Manufacturing$]],$Low,High,$23],[\backslash$table$[[$Tri$-$State$],[$Manufacturing$]],$High,Low,$28],[$Ideal Engineering,Low,Low,$11],[$Terracon$,$High,High,$25],[$Lowry Foods,High,Low,$26],[$SCS Industrial,High,High,$27],[$Lowell Services,Low,High,$18],[$Bowles and Sons,Low,High,$21],[$American Foundry,High,Low,$22],[$Hewitt & Associates,Low,Low,$16],[$Bright Metals Inc.,High,High,$22],[$Decatur Extrusions,Low,Low,$14],[$King Chemicals,Low,High,$22],[$Bear$\text{'}$s Steel Corp.,Low,High,$20],[\backslash$table$[[$Hoffman$],[$Pharmaceuticals$]],$High,Low,$20],[\backslash$table$[[$Barlow & Clark$],[$Systems$]],$Low,High,$18]]$